Sheffield Corporation, a public company, is a large silver producer. Selected condensed information (in millions) for Sheffield Corporation follows for the year ended September 30, 2021:

Cost of sales		$2,210
Loss from investment in associate		6
Silver sales		3,500
Income tax expense		65
Interest expense		7
Interest revenue		39
Operating expenses		640
Dividend revenue		6
Investment income or (loss)		(30)
OCIholding gain or (loss), net of taxes of $5		11

1. Prepare an income statement for the year ended September 30, 2021.

2. Prepare statement of comprehensive income for the year ended September 30, 2021.

3. Sheffield Corporation had an opening balance in its Accumulated Other Comprehensive Income account of $45 million. What is the ending balance it would report in the shareholders equity section of its balance sheet at September 30, 2021?